{
  "cutoff": "2026-09-30T23:59:59+08:00",
  "rules": [
    "仅计completed订单，币种CNY",
    "付款status=captured且在截止时间前计入",
    "退款status=completed且在截止时间前扣除",
    "商品用于检查订单含多商品的重复计数；不能按商品行重复加付款",
    "账面金额只用于比较，不能当作应计真值"
  ],
  "orders": [
    {
      "id": "A001",
      "status": "completed",
      "currency": "CNY"
    },
    {
      "id": "A002",
      "status": "completed",
      "currency": "CNY"
    },
    {
      "id": "A003",
      "status": "cancelled",
      "currency": "CNY"
    }
  ],
  "payments": [
    {
      "id": "P1",
      "order": "A001",
      "cents": 10000,
      "status": "captured",
      "at": "2026-09-29T10:00:00+08:00"
    },
    {
      "id": "P2",
      "order": "A002",
      "cents": 12000,
      "status": "captured",
      "at": "2026-09-29T11:00:00+08:00"
    },
    {
      "id": "P3",
      "order": "A002",
      "cents": 8000,
      "status": "captured",
      "at": "2026-09-30T11:00:00+08:00"
    },
    {
      "id": "P4",
      "order": "A003",
      "cents": 5000,
      "status": "captured",
      "at": "2026-09-29T12:00:00+08:00"
    }
  ],
  "refunds": [
    {
      "id": "R1",
      "order": "A001",
      "cents": 2000,
      "status": "completed",
      "at": "2026-09-30T12:00:00+08:00"
    },
    {
      "id": "R2",
      "order": "A002",
      "cents": 5000,
      "status": "pending",
      "at": "2026-09-30T12:00:00+08:00"
    },
    {
      "id": "R3",
      "order": "A002",
      "cents": 3000,
      "status": "completed",
      "at": "2026-10-01T12:00:00+08:00"
    }
  ],
  "products": [
    {
      "order": "A001",
      "sku": "SKU-A"
    },
    {
      "order": "A002",
      "sku": "SKU-B"
    },
    {
      "order": "A002",
      "sku": "SKU-C"
    }
  ],
  "ledger": [
    {
      "order": "A001",
      "cents": 10000
    },
    {
      "order": "A002",
      "cents": 20000
    }
  ],
  "outputFiles": [
    "query.sql",
    "reconciliation.csv",
    "exceptions.md"
  ],
  "clarifications": [
    {
      "question": "退款按创建期还是完成期？",
      "answer": "按已给定完成时间与截止日；这是本题固定口径，不推为现场财务规则。"
    }
  ]
}